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Nature of Business, Basis of Presentation and Summary of Significant Accounting Policies (Tables)

12 Months Ended

Sep. 29, 2023

Organization, Consolidation and Presentation of Financial Statements [Abstract]

Schedule of Components of Comprehensive Income

The summary of the components of comprehensive income is as follows (in thousands):

			Fiscal Year Ended
			September 29, 2023												September 30, 2022												October 1, 2021
			Pre-Tax Amount			Tax Effect			After-Tax Amount						Pre-Tax Amount			Tax Effect			After-Tax Amount						Pre-Tax Amount			Tax Effect			After-Tax Amount
Net income (loss)									$	673,530											$	194,177											$	(92,219)
Pension plan adjustments			(7,960)			929			(7,031)						26,184			(9,071)			17,113						63,959			(15,391)			48,568
Foreign currency translation adjustments			28,136			(7,863)			20,273						(96,783)			10,407			(86,376)						7,383			1,542			8,925
Cash flow hedges:
Unrealized gains arising during the period			51,541			(13,401)			38,140						193,616			(50,340)			143,276						1,228			(319)			909
Reclassification adjustments			(59,117)			15,371			(43,746)						27,970			(7,272)			20,698						50,595			(13,155)			37,440
Share of equity investee's comprehensive income			10,616			(4,918)			5,698						1,729			—			1,729						3,405			—			3,405
Other comprehensive income			23,216			(9,882)			13,334						152,716			(56,276)			96,440						126,570			(27,323)			99,247
Comprehensive income									686,864												290,617												7,028
Less: Net loss attributable to noncontrolling interests									(578)												(307)												(1,386)
Comprehensive income attributable to Aramark stockholders									$	687,442											$	290,924											$	8,414

Schedule of Accumulated Other Comprehensive Loss

Accumulated other comprehensive loss consists of the following (in thousands):

			September 29, 2023						September 30, 2022
Pension plan adjustments			$	(14,241)					$	(7,210)
Foreign currency translation adjustments			(193,115)						(213,388)
Cash flow hedges			109,119						114,725
Share of equity investee's accumulated other comprehensive loss			—						(5,698)
			$	(98,237)					$	(111,571)

Schedule of Components of Inventories

The components of inventories are as follows: 

						September 29, 2023						September 30, 2022
Food						66.9		%				64.0		%
Career apparel and linens						28.6		%				31.7		%
Parts, supplies and novelties						4.5		%				4.3		%
						100.0		%				100.0		%

Schedule of Prepayments and Other Current Assets

Prepayments and other current assets

The following table presents details of "Prepayments and other current assets" as presented in the Consolidated Balance Sheets (in thousands):

						September 29, 2023						September 30, 2022
Prepaid Insurance						$	21,573					$	15,192
Prepaid Taxes and Licenses						13,575						11,087
Current Income Tax Asset						10,198						10,842
Marketable Securities(1)						110,714						78,204
Other Prepaid Expenses						158,703						146,870
						$	314,763					$	262,195

(1) Marketable securities represent held-to-maturity debt securities with original maturities greater than three months, which are maturing within one year.

Schedule of Other Assets

Other Assets

The following table presents details of "Other Assets" as presented in the Consolidated Balance Sheets (in thousands):

						September 29, 2023						September 30, 2022
Cost to fulfill - Client(1)						$	92,458					$	97,830
Cost to fulfill - Rental merchandise in-service(2)						366,677						359,657
Long-term receivables						24,403						26,412
Miscellaneous investments(3)						184,955						405,463
Computer software costs, net(4)						202,665						199,521
Interest rate swap agreements(5)						147,458						149,755
Employee sales commissions(6)						138,400						131,443
Other(7)						150,926						167,325
						$	1,307,942					$	1,537,406

(1)			Cost to fulfill - Client represent payments made by the Company to enhance the service resources used by the Company to satisfy its performance obligation (see Note 7).
(2)			Costs to fulfill - Rental merchandise in-service represent personalized work apparel, linens and other rental items in service at customer locations (see Note 7).
(3)			Miscellaneous investments represent investments in 50% or less owned entities.
(4)			Computer software costs represent capitalized costs incurred to purchase or develop software for internal use and are amortized over the estimated useful life of the software, generally a period of three to 10 years. During fiscal 2023, the Company recorded a computer software impairment charge of $8.2 million within its FSS United States segment, which is included in "Cost of services provided (exclusive of depreciation and amortization)" on the Consolidated Statements of Income (Loss).
(5)			Interest rate swaps represent receivable under cash flow hedging agreements based on current forward interest rates (see Note 6).
(6)			Employee sales commissions represent commission payments made to employees related to new or retained business contracts (see Note 7).
(7)			Other consists primarily of noncurrent deferred tax assets, pension assets, deferred financing costs on certain revolving credit facilities and other noncurrent assets.

Schedule of Accrued Liabilities

Other Accrued Expenses and Liabilities

The following table presents details of "Accrued expenses and other current liabilities" in the Consolidated Balance Sheets (in thousands):

						September 29, 2023						September 30, 2022
Deferred income(1)						$	360,936					$	346,954
Accrued client expenses						212,303						172,894
Accrued taxes						91,971						58,988
Accrued insurance(2) and interest						194,830						184,676
Other						501,826						408,559
						$	1,361,866					$	1,172,071

(1)			Includes consideration received in advance from customers prior to the service being performed ($340.6 million and $324.5 million) or from vendors prior to the goods being consumed ($20.3 million and $22.4 million) in fiscal 2023 and fiscal 2022, respectively.
(2)			The Company is self-insured for certain obligations related to its employee health care benefit programs as well as for certain risks retained under its general liability, automobile liability, workers’ compensation liability and certain property damage programs. Reserves are estimated through actuarial methods, with the assistance of third-party actuaries using loss development assumptions based on the Company's claims history.

Schedule of Deferred Income Taxes and Other Noncurrent Liabilities

Deferred Income Taxes and Other Noncurrent Liabilities

The following table presents details of "Deferred Income Taxes and Other Noncurrent Liabilities" as presented in the Consolidated Balance Sheets (in thousands):

						September 29, 2023						September 30, 2022
Deferred income taxes (see Note 10)						$	610,470					$	501,404
Deferred compensation						211,892						211,703
Pension-related liabilities						11,205						11,775
Insurance reserves(1)						147,641						141,104
Other noncurrent liabilities(2)						180,597						240,601
						$	1,161,805					$	1,106,587

(1)			The Company is self-insured for certain obligations for certain risks retained under its general liability, automobile liability, workers’ compensation liability and certain property damage programs. Reserves are estimated through actuarial methods, with the assistance of third-party actuaries using loss development assumptions based on the Company's claims history.
(2)			Fiscal 2022 includes the contingent consideration liabilities related to the Union Supply Group, Inc. acquisition ($45.8 million) and Next Level acquisition ($48.4 million) (see Note 16).

Schedule of Cash Flow, Supplemental Disclosures

Supplemental Cash Flow Information

						Fiscal Year Ended
(in millions)						September 29, 2023						September 30, 2022						October 1, 2021
Interest paid						$	410.5					$	333.3					$	369.7
Income taxes paid (refunded)						47.0						16.2						(104.9)

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